MSI has outed some of their plans to Laptop before the CES 2009 info-rush. And their big news is…
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Unfortunately, the 10-inch Wind U120 isn't really much of an improvement over its predecessor. While the U120 has been upgraded with a fancy black matte screen, dissections have found the internals to be nearly identical to the U100, and the stat sheet agrees:

The U120's claim to fame is 3G support (in the U120H), not found in the current model available at Amazon for $470. While this base U120 will surely come down in price, you might as well pick up a U100 for the time being and save yourself a $100 or so bucks, if you can handle the 3-cell battery found in the cheapest versions. [Amazon via Crunchgear]